The defendant does not pay the above fine.

[2016 High 106] The Defendant: (a) operated a so-called “data-based company,” which issues or receives false tax invoices using the name of business operator without supplying goods or services; and (b) established “D” which pretends to be a petroleum selling company on July 7, 2008; and (c) held office as the representative director of the said D from the above date to March 31, 2009, when the business is closed.

1. On January 28, 2009, the Defendant submitted a false list of total tax invoices by false means on or around January 28, 2009, filed a final return of value-added tax for the second period of 2008 at the D office located in the building 1501, Nam-gu, Nam-gu, Seoul located in Ulsan-si, Ulsan-si, and the fact was: (a) although D had not supplied goods or services equivalent to KRW 386,727,273 of the value of supply at the D's Seoul located in Seoul located in the Republic of Korea, the Defendant entered the false list of total tax invoices as if he supplied goods or services equivalent to the same amount, and submitted it to the tax office by electronic declaration.

Accordingly, the defendant did not supply goods or services under the Value-Added Tax Act for the purpose of profit-making and submitted false statements to the government.

2. On January 28, 2009, the Defendant who submitted a false list of total tax invoices by customer was filing the final return of value-added tax for the second period of 2008 at the time and place specified in paragraph (1), and the fact is the purchase price for two enterprises as listed in the annexed list of crimes, including the false list of total tax invoices by customer as if he were supplied with the goods or services equivalent to the same amount despite the fact that D had not been supplied with the goods or services equivalent to KRW 194,736,363 from the purchase price from the false name energy of the same country.